PENGARUH BOOK-TAX DIFFERENCES TERHADAP EARNINGS PERSISTENCE DENGAN KOMPONEN AKRUAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN JASA DI INDONESIA
Abstract: This study aimed to
examine the effect of differences between accounting income and taxable income
(Book-Tax Differences) against earnings persistence with accrual as a
moderating variable component in service companies in Indonesia. Book-tax
differences in the present study were divided into three groups: Large Positive
Book-Tax Differences, Negative Large Book-Tax Differences and Small Book-Tax
Differences which each is used as independent variables. As well as the size of
the company contained in this study is used as a control variable to earnings
persistence. The data used in this research is secondary data. Data collection
techniques with technical documentation. The method used in this study using
regression analysis with dummy variables. From the results of the research that
has been done, the first and second hyphoteses each have significant value that
is <0.05. Neither Large Positive Book-Tax Differences and Negative Large
Book-Tax Differences show that there is a significant effect on earnings of
lower persistence with accrual as a moderating variable component. Small
book-Tax Differences show that there is a positive effect on earnings
persistence with accrual as a moderating variable component. As well as the
size the companies in the study show that your company size is directly
positive effect on the increase in earnings persistence.
Penulis: Anisa Alfiarini, Dul
Muid
Kode Jurnal: jpakuntansidd150700
